Chancellor Phillip Hammond has not introduced any new property taxes in his Spring Budget – but a clampdown on those setting up companies to minimise tax burdens may ultimately lead to additional controls on landlords.

Measures announced to minimise the advantages of self-employed over the employed in terms of National Insurance and tax payments suggest that the fine print of the Budget – to be released later today – may have some issues for landlords, including those who set up companies to reduce the impact of the mortgage interest change.

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